A Critical Analysis of the Notion of “Ability to Pay” in a Fair Tax Scheme
Keywords:
Rawls, Igualitarismo, Justicia Tributaria, Tributos / Egalitarianism, Tax Justice, Taxes.Abstract
This paper discusses the relevance of the notion of “ability to pay” in an egalitarian conception of justice and particularly whether it could play a role as a guarantee that derives from a requirement of protection of certain basic liberties considered as priorities. It is argued that it does not have this place, thereby tax policies should not respect this constraint because there is no liberty protected by the “ability to pay” principle.
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